Principal Residence
2 June 1994 External T.I. 9334535 - PRINCIPAL RES FOR PERSONAL TRUST AND BENEFICIARIES -- attach -- Principal Residence
23 February 1990 T.I. (July 1990 Access Letter, ¶1347) -- attach -- Principal Residence
18 September 1992 T.I. (Tax Window, No. 23, p. 3, ¶2177) -- attach -- Principal Residence
14 March 1990 T.I. (August 1990 Access Letter, ¶1370) -- attach -- Principal Residence
Sidhu v. The Queen, 2004 DTC 2540, 2004 TCC 174 -- attach -- Principal Residence
Palardy v. The Queen, 2011 DTC 1188 [at at 1050], 2011 TCC 108 -- attach -- Principal Residence
Boulet v. The Queen, 2010 DTC 1015 [at at 2602], 2009 TCC 261 -- attach -- Principal Residence
basement apartment was separate from principal residence
The Queen v. Yates, 83 DTC 5158, [1983] CTC 105 (FCTD), aff'd 86 DTC 6296 [1986] 2 CTC 46 (FCA) -- attach -- Principal Residence
10 acres, which was the minimum size permitted by zoning restrictions, satisfied the necessary-for-residential use requirement
Gene Katz, "The Principal Residence Exemption", Personal Tax Planning, 2001 Canadian Tax Journal, Vol. 49, No. 4, p. 990 -- attach -- Principal Residence
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